Case Studies
Archive of illustrative case notes and practice insights.
2026-03-15
Illustrative Note: Approach in Transfer Pricing Disputes
A practitioner’s framework for framing issues and evidence before the ITAT in TP matters.
Transfer PricingITAT
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Illustrative Note: Section 68 & Unexplained Credits
Key arguments and evidentiary burdens typically considered in unexplained credit appeals.
Section 68Assessment
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